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of <h1>Advance rulings bind applicants and officers, NAA rulings also bind same-PAN applicants; binding lasts until law or facts change</h1> An advance ruling issued under this Chapter is binding on the applicant who sought it and the concerned and jurisdictional officers in respect of that applicant. Rulings of the National Appellate Authority are additionally binding on distinct applicants who sought the ruling and all registered persons sharing the same Permanent Account Number, as well as the relevant officers in their respect. Such advance rulings remain binding only so long as the law, facts and circumstances that supported the original ruling continue to apply; they cease to bind if those legal or factual foundations change.
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